Research Article
Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products
@INPROCEEDINGS{10.4108/eai.30-10-2019.2299416, author={Torganda Raymundus and Haula Rosdiana and Inayati Inayati}, title={Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products }, proceedings={Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia}, publisher={EAI}, proceedings_a={ICAS-PGS}, year={2020}, month={8}, keywords={vat; tax policy; poultry product; supply-side tax policy cost of taxation}, doi={10.4108/eai.30-10-2019.2299416} }- Torganda Raymundus
Haula Rosdiana
Inayati Inayati
Year: 2020
Quo Vadis Government Policy To Achieve National Food Security: An Evaluation of The VAT Policy Development on Poultry Products
ICAS-PGS
EAI
DOI: 10.4108/eai.30-10-2019.2299416
Abstract
Food security has become the concern of countries in the world as stated in the sustainable development goals (SDGs). In the national context, food security and stunting issues are a serious problem that requires an immediate response from the government of Indonesia. However, the government’s policy to tackle the issue is still incomprehensive. This research describes the Value Added Tax (VAT) policy development on poultry products to achieve national food security. There are three issues of the VAT policy development on poultry sector, i.e. the incompatibility issue of the design of theVAT object determination to the cost of taxation and revenue productivity principles, issue on the VAT administration which contradicts to the ease of administration principle, and the productivity issue from the supply-side tax policy perspective.
